First: Shirk (associating partners) in the worship of Allah. Allah says: “Verily, Allaah does not forgive that partners be associated with Him in worship (Shirk), but He forgives what is less than that to whom He wills.” [Surah An-Nisaa: 116]

And He says: “Verily, the one who mixes partners in worship with Allah (Shirk), then Paradise has been made forbidden for him and his final abode will be the Hellfire. And the wrongdoers will not have any helpers (in Hell).” [Surah Al-Maa’idah: 72]

What falls into this is supplicating and invoking the deceased, seeking assistance from them, as well as making oaths to them and offering sacrificial animals to them.

Second: Whoever places intermediaries between himself and Allaah, asking them to intercede on his behalf, and relying on them, has committed disbelief according to the unanimous agreement of the scholars.

Third: Whoever does not hold the polytheists to be disbelievers, or has doubts about their disbelief or considers their ways and beliefs to be correct, has committed disbelief.

Fourth: Whoever believes that some guidance other than that of the Prophet’s (sallAllahu `alayhi wa sallam) is more complete than his guidance and that someone else’s judgement is better than his judgement, such as those who prefer the judgement of the Tawaagheet (pl. of Taaghoot; false deities/religions) over his judgement, then he is a disbeliever.

Fifth: Whoever hates something that the Messenger came with, even though he may act on it, has disbelieved, based on Allah’s saying: “That is because they disliked what Allaah sent down, so He nullified their (good) deeds.” [Surah Muhammad: 9]

Sixth: Whoever mocks or ridicules any part of the Messenger’s Religion or its rewards or punishments has committed an act of disbelief. The proof for this is Allah’s statement: “Say: `Was it Allah and His verses and His Messenger that you were mocking? Make no excuses, you have disbelieved after having had faith.” [Surah At-Tawbah: 65-66]

Seventh: Sorcery, which includes magic spells that causes a person to hate (sarf) [2] or love (`atf) [3] someone/something. So whoever performs it or is pleased with it being done, has committed disbelief. The proof for this is Allah’s statement: “And neither of these two (angels) would teach anyone until they had first said to them: `We are only a trial (for the people), so do not commit disbelief.'” [Surah Al-Baqarah: 102]

Eighth: Supporting and assisting the polytheists against the Muslims. The proof for this is Allah’s statement: “And whoever amongst you takes them (i.e. the disbelievers) as allies and protectors then he is indeed from among them. Verily, Allah does not guide a wrong-doing [4] people.” [Surah Al-Maa’idah: 51]

Ninth: Whoever believes that it is permitted for some people to be free of (implementing) the Sharee’ah (revealed laws) of Muhammad (i.e. Islam), then he is a disbeliever, according to Allah’s statement: “And whoever seeks a Religion other than Islaam, it will never be accepted from him and in the Hereafter, he will be from among the losers.” [Surah Aali `Imraan: 85]

Tenth: Turning away from Allaah’s Religion, not learning it or implementing it (is an act of disbelief). The proof for this is Allah’s saying: “And who does more wrong [5] than he who is reminded [6] of the ayat (signs/verses) of his Lord, then turns away [7] from them. Verily, We shall extract retribution [8] from the criminals.” [Surah As-Sajdah: 22]

There is no difference, with regard to (committing any of) these nullifiers, between the one who jokes, the one who is serious or the one who does so out of fear. However, the one who commits them due to being coerced (is excused). All of these (ten) matters are from the gravest in danger and from those that most often occur. So the Muslim must beware of them and fear from these acts befalling him.

What falls into the Fourth Nullifier are those who believe that the man-made laws and constitutions that the people have legislated are better than the Share’ah (laws) of Islam.

Or those who believe that it is not correct to implement the Laws of Islam in the twentieth century.

Or that this is a cause for the backwardness of the Muslims.

Or that it is limited to only playing a part in the relationship between the servant and his Lord and that it should not interfere in the other affairs of life.

What also falls under this fourth category are those who hold that carrying out Allaah laws, such as cutting off the hand of a thief or stoning a guilty adulterer is not befitting for this modern era.

What also falls under this category are those who believe that it is permissible to rule by other than the Laws of Allaah (Sharee’ah) in matters of interactions, penal laws and so on, even if he doesn’t believe that it is better than ruling by the Sharee’ah. This is since by doing this, he will be making lawful that which Allaah has made forbidden, according to the unanimous consensus (Ijmaa’).

Anyone that makes lawful that which Allaah has prohibited from the matters that one is required to know by necessity, such as fornication, alcohol, interest and ruling by other than Allaah’s Laws, then he is a disbeliever according to the Ijmaa’ (unanimous consensus) of the Muslims.

We seek refuge in Allah from those things that bring about His Anger and painful Punishment. May the peace and blessings be on the best of His creatures, Muhammad (sallAllahu `alayhi wa sallam).